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Anthony Mark Patterson v Court of Glostrup (Denmark)

22 June 2023
[2023] EWHC 1540 (Admin)
High Court
A man is wanted in Denmark for a huge tax fraud. He tried to stop the extradition, saying the paperwork wasn't clear enough and that it would be fairer to have a trial in the UK. The judge said the paperwork was fine and that a trial in Denmark would be better, so the man will be sent to Denmark.

Key Facts

  • •Anthony Mark Patterson (Appellant), aged 52, is wanted for extradition to Denmark.
  • •He is accused of complicity and attempted complicity in fraud involving DKK 12.5bn (approx. £1.5bn) in fraudulent Danish Dividend Tax refunds.
  • •The fraud involved fictitious trades to generate fraudulent refund applications between 2013-2015.
  • •Parallel civil proceedings are ongoing in London by the Danish Tax Authority against the Appellant.
  • •The District Judge ordered extradition on 20 September 2022.
  • •The Appellant appeals on two grounds: insufficient particularisation under s.2(4)(c) of the Extradition Act 2003 and failure to consider the interests of justice under s.19B.

Legal Principles

Particularisation of offences in extradition requests must include details of time, place, and conduct.

Extradition Act 2003, s.2(4)(c)

The ‘interests of justice’ test under s.19B considers various factors, including the location of evidence, the defendant's connections to the UK, and the overall fairness of the proceedings.

Extradition Act 2003, s.19B

Outcomes

Permission to appeal denied on both grounds.

The Judge's findings regarding sufficient particularisation under s.2(4)(c) were deemed unimpeachable. The Judge's balancing exercise under s.19B, considering the factors in the interests of justice, including the location of the harm (Denmark), potential delay in UK prosecution, and the desirability of a single trial in Denmark, was also upheld.

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